Since Phoenix has no "%Enhanced Defense" modifier, there is no real advantage for using an exceptional Paladin shield instead of an elite, IMHO. Some elite Paladin shields do have higher blocking than their exceptional counter-parts. However, The Gilded and Zakarum shields both have the exact same blocking numbers.

my exceptional phoenix is the best i've ever seen for zealing. 205 def crown with high block, and low req. has a nice roll too... 458% ed, 121 ar. the duped vortex ones floating around are like 168 def with 44 res.